Clarification on refund related issues

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..... m the GOI, MOF, DOR, C.B.I.C Circular No. 139/09/2020-GST, Dated 10.06.2020. Various representations have been received seeking clarification on the issue relating to refund of accumulated ITC in respect of invoices whose details are not reflected in the FORM GSTR-2A of the applicant. In order to clarify these issues and to ensure uniformity in the implementation of the provisions of law in this .....

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..... O. Ms. No 470, Revenue (Commercial Taxes-II) Department, dated 21.11.2019 (Central Notification No.49/2019-GST, dated 09.10.2019), various references have been received from the field formations regarding admissibility of refund of the ITC availed on the invoices which are not reflecting in the FORM GSTR-2A of the applicant. 5.2 The matter has been examined and it has been decided that the refu .....

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..... ), Dated: 08/09/2020, refund was being granted even in respect of credit availed on the strength of missing invoices (not reflected in FORM GSTR-2A) which were uploaded by the applicant along with the refund application on the common portal. However, vide Circular No. 11/2020(State) in reference to 135/05/2020(Central), Dated: 08/09/2020, the refund related to these missing invoices has been restr .....

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